Walmart offers the Step2 Naturally Playful Sand Table, model no. 759400, for $48.46. (Amazon offers it for the same price.) Opt for Site-to-Store pickup to avoid the $4.97 shipping charge. That's the lowest total price we could find by $17, outside of the deal below. It holds up to 40 lbs. of sand (not included) and comes with a protective cover, a bucket, two trowels, and two sand claws.

A close price: Target offers it for $48.99 with free shipping.